59-1-1405. Notice of deficiency -- Notice of assessment -- Amended return -- Exception.

335 words·~2 min read·/ut/title-59/chapter-1/59-1-1405

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(1)Except as provided in Subsection

(3)or

(5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:

(a)a deficiency in a tax, fee, or charge imposed; or

(b)an increase or decrease in a deficiency.

(2)A notice of deficiency described in Subsection

(1)shall contain:

(a)the details of the deficiency; and

(b)the manner of computing the tax.

(3)If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2) , the commission:

(a)shall mail a notice of deficiency:

(i)to the person for which the commission estimates the amount of tax, fee, or charge due; and

(ii)in accordance with Section 59-1-1404 ; or

(b)shall:

(i)mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:

(A)that the amount the commission estimates as a tax, fee, or charge is an assessment; and

(B)in accordance with Section 59-1-1404 ; and

(ii)provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410 , the commission shall replace the assessment with the amount shown on the person's amended return.

(4)If the commission mails notice to a person under Subsection (3)(b) , the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.

(5)If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure :

(a)the commission is not required to mail a notice of deficiency described in Subsection

(1)to the person against which the commission makes the jeopardy assessment; and

(b)the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure .

Enacted by Chapter 212 , 2009 General Session